Guidelines: Template for Proposal Costing
Purpose
Please use this template to cost Budget (or Off-Cycle) proposals, and include e-copies of the completed tables with your proposal (as Annex 1):
Tab A: Funding table(s) (refer to the instructions below)
Tab B: Capital amortization table(s) (if the proposal includes capital costs)
Tab C: Current funding (if the proposal builds on an existing program)
Tab D: FTE distribution table (if the proposal includes new FTEs)
Tab E: List of Departments names and acronyms (to use in funding table)
Notes
Tables are in millions of dollars. Figures should be rounded to six decimal points (to the dollar).
Cells shaded tan in the funding table should sum to the unshaded row above.
'Future Years' column should be replaced with individual columns showing each future year for which funding is requested (unless on a perpetual, flat 'ongoing' basis).
Definitions: Funding Table
[Measure / Activity X] [- Dept. Y]: Replace these placeholders with the names of the initiatives or activities proposed in all rows of the funding table (e.g. expansion of program x, associated internal services, etc.), for each sponsoring department (refer to tab E for a list of acronyms to use).
For complex, horizontal proposals, multiple funding tables can be completed (in separate copies of tab "A - Funding Table" within this workbook), and a consolidated table should also be provided. Information must always be disaggregated by initiative, including by funding type (operating, transfer, capital, other). If multiple organisations are implicated, each organisation may submit a separate costing template, but the lead organisation should provide a consolidated table that incorporates all initiatives across organisations.
For proposals to both renew and expand existing programs, show the costs of renewal and expansion as separate top-level line items. Renewal costs should always be shown on a flat-line basis equal to the last year of funding currently being provided; any additional funds required to continue to deliver the program at current activity levels must be shown as an expansion. (Reductions should similarly be shown separately from renewals and expansions.)
Funding requested should only show the incremental funding required. If a program has ongoing funding, the request should not be grossed up to include that amount and then be subsequently offset in a 'Less' row. Existing ongoing funding for the program should only be included in the worksheet "C - Current Funding". Exception: if funding is being repurposed and shown in a 'Less' row, then the requested funding lines should be grossed up to include the amount being repurposed.
Where applicable, ensure that costs for internal services are clearly identified as a separate measure / activity (internal services costs are all indirect costs in support of the proposed initiative such as Management and Oversight; Communications; Legal; Human Resources Management; Financial Management; Information Management; Information Technology; Real Property; Materiel; and Acquisition. Internal Services include only those activities that apply across an organization and do not include those provided for a specific program.)
Operating:
Salary: Total salary cost for the initiative.
Employee Benefit Plans: 27% of salary, 58% for RCMP members and 85% for Canadian Armed Forces members.
PSPC Accommodation Premium: 13% of salary, if applicable.
Operating and Maintenance (O&M): Direct operating and maintenance costs related to the initiative.
Shared Services Canada (SSC) IM/IT costs: SSC's partner organizations must include an amount equal to 4% of new/renewed FTE salary costs to cover certain ongoing IT service costs (e.g., mobile device service plans, standard software, email, internet, audioconferencing, etc.); and/or the cost for SSC to provide any additional IT services required to support the initiative. Non-partner organizations who wish to use SSC services should consult with SSC prior to submitting a funding proposal to determine if additional IT funding is needed.
Transfers:
Grants: Grants funding required for this initiative.
Contributions: Contributions funding required for this initiative.
Capital:
Capital costs that can be capitalized/amortized for this initiative. All non-capitalized costs should be included in the operating and maintenance category. Note: Starting in 2022-23, a new accounting standard requires the up-front recording of costs associated with Asset Retirement Obligations (ARO), i.e. legally-required clean-up and removal costs at end of an asset's useful life. Where applicable, mention the cost estimate and expected year of retirement in a note below the table, as well as include the estimate in the capital row of the table. In particular, the accrual is amortized/accreted over the useful life of the asset, whereas the cash will be spent in the year the asset is retired (can be put in Future Years column).
Other:
Costs that do not fit in any of the categories above. For example, all costs associated with a restatement of an existing liability or the identification of a new liability (e.g., environmental, legal or pension and benefits liabilities) or foregone revenues should be included under that category.
Sub-Total: Total of all of the costs above.
Less: Other sources of funding: All internal reallocations, transfers from other initiatives, or offsetting revenues and previous funding decisions that are available for this initiative. Add separate lines for each funding source. For previous funding decisions, clearly identify the specific source for each line (such as the budget or decision that provided the funding).
Total (Total incremental funding required): Total cost minus all other sources of funding.
Definitions: Estimates Categories
Estimates categories are used to improve the quality of reporting in the fiscal annex (e.g., the reconciliation between estimates and budget) and to ensure efficient implementation of budget measures.
1. Type
2. Basis
3. Status of inclusion in Reference Levels
Adding rows to the table

Copy and insert rows as necessary
Right click row number at far left, select 'Copy', right click the row number below where you would you would like to insert the row, select 'Insert Copied Cells'
Insert new columns as necessary to show each individual future year.
*Please ensure that each measure/activity has its own line in this table
PROPOSAL COSTING
Proposal | 24-25 | 25-26 | 26-27 | 27-28 | 28-29 | 29-30 | Total | Future Years | Rem. Amort. | Ongoing | Estimates Category - Select: | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|---|
ACCRUAL PROFILE | Type | Basis | |||||||||||
1. [Measure/Activity X] [- Dept. Y] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
2. [Measure/Activity X] [- Dept. Y] [- Operating] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
3. [Measure/Activity X] [- Dept. Y] [- Operating (Salary)] | 0.0 | Budgetary | Voted | ||||||||||
4. [Measure/Activity X] [- Dept. Y] [- Operating (Employee Benefits Plan)] | 0.0 | Budgetary | Statutory | ||||||||||
5. [Measure/Activity X] [- Dept. Y] [- Operating (PSPC Accommodation Premium)] | 0.0 | Budgetary | Voted | ||||||||||
6. [Measure/Activity X] [- Dept. Y] [- Operating (O&M)] | 0.0 | ||||||||||||
7. [Measure/Activity X] [- Dept. Y] [- Operating (SSC IM/IT costs)] | 0.0 | ||||||||||||
8. [Measure/Activity X] [- Dept. Y] [- Transfers] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
9. [Measure/Activity X] [- Dept. Y] [- Grants] | 0.0 | ||||||||||||
10. [Measure/Activity X] [- Dept. Y] [- Contributions] | 0.0 | ||||||||||||
11. [Measure/Activity X] [- Dept. Y] [- Capital] | 0.0 | ||||||||||||
12. [Measure/Activity X] [- Dept. Y] [- Other (Specify)] | 0.0 | ||||||||||||
SUB-TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | Type | Basis | In Ref. Levels? | |
13. [Less: other sources of funding / revenues / cost recovery / etc.] [Dept. Y] [- Operating / Capital / Transfers] | 0.0 | ||||||||||||
14. [Less: amount provisioned in the framework / from previous budgets] [Dept. Y] [- Operating / Capital / Transfers] | 0.0 | ||||||||||||
TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
CASH PROFILE | same as accrual | ||||||||||||
[Note: (e.g. assumptions used, reason if the cash profile does not equal the accrual profile, source of funds if other than the fiscal framework)] |
Proposal | 24-25 | 25-26 | 26-27 | 27-28 | 28-29 | 29-30 | Total | Future Years | Rem. Amort. | Ongoing |
---|---|---|---|---|---|---|---|---|---|---|
ACCRUAL PROFILE | ||||||||||
[Measure/Activity X] [- Dept. Y] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
[Measure/Activity X] [- Dept. Y] [- Operating] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
[Measure/Activity X] [- Dept. Y] [- Operating (Salary)] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Operating (Employee Benefits Plan)] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Operating (PSPC Accommodation Premium)] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Operating (O&M)] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Operating (SSC IM/IT costs)] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Transfers] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
[Measure/Activity X] [- Dept. Y] [- Grants] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Contributions] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Capital] | 0.0 | |||||||||
[Measure/Activity X] [- Dept. Y] [- Other (Specify)] | 0.0 | |||||||||
SUB-TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | |
[Less: other sources of funding / revenues / cost recovery / etc.] [Dept. Y] [- Operating / Capital / Transfers] | 0.0 | |||||||||
[Less: amount provisioned in the framework / from previous budgets] [Dept. Y] [- Operating / Capital / Transfers] | 0.0 | |||||||||
TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
Proposal | 24-25 | 25-26 | 26-27 | 27-28 | 28-29 | 29-30 | Total | Rem. Amort. | Ongoing | Estimates Category - Select: | ||
---|---|---|---|---|---|---|---|---|---|---|---|---|
CASH PROFILE | Type | Basis | ||||||||||
1. [Measure/Activity X] [- Dept. Y] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
2. [Measure/Activity X] [- Dept. Y] [- Operating] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
3. [Measure/Activity X] [- Dept. Y] [- Operating (Salary)] | 0.0 | Budgetary | Voted | |||||||||
4. [Measure/Activity X] [- Dept. Y] [- Operating (Employee Benefits Plan)] | 0.0 | Budgetary | Statutory | |||||||||
5. [Measure/Activity X] [- Dept. Y] [- Operating (PSPC Accommodation Premium)] | 0.0 | Budgetary | Voted | |||||||||
6. [Measure/Activity X] [- Dept. Y] [- Operating (O&M)] | 0.0 | |||||||||||
7. [Measure/Activity X] [- Dept. Y] [- Operating (SSC IM/IT costs)] | 0.0 | |||||||||||
8. [Measure/Activity X] [- Dept. Y] [- Transfers] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
9. [Measure/Activity X] [- Dept. Y] [- Grants] | 0.0 | |||||||||||
10. [Measure/Activity X] [- Dept. Y] [- Contributions] | 0.0 | |||||||||||
11. [Measure/Activity X] [- Dept. Y] [- Capital] | 0.0 | |||||||||||
12. [Measure/Activity X] [- Dept. Y] [- Other (Specify)] | 0.0 | |||||||||||
SUB-TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | Type | Basis | In Ref. Levels? | |
13. [Less: other sources of funding / revenues / cost recovery / etc.] [Dept. Y] [- Operating / Capital / Transfers] | 0.0 | |||||||||||
14. [Less: amount provisioned in the framework / from previous budgets] [Dept. Y] [- Operating / Capital / Transfers] | 0.0 | |||||||||||
TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | ||||
[Note: (e.g. assumptions used, reason if the cash profile does not equal the accrual profile, source of funds if other than the fiscal framework)] |
CAPITAL AMORTIZATION
[Name of the Initiative] - [Department]
Amortization Period:
Date Asset is put into use:
One-Time Capital Investments | Operations | TOTAL | ||||
---|---|---|---|---|---|---|
Fiscal Year | Amortizable Capital Assets (Cash Profile of New Funding) | Amortizable Capital Assets (Amortization Profile of New Funding) | Amortizable Capital Assets (Cash Profile of New Funding) | Amortizable Capital Assets (Amortization Profile of New Funding) | Amortizable Capital Assets (Cash Profile of New Funding) | Amortizable Capital Assets (Amortization Profile of New Funding) |
2024-25 | ||||||
2025-26 | ||||||
2026-27 | ||||||
2027-28 | ||||||
2028-29 | ||||||
2029-30 | ||||||
2030-31 | ||||||
2031-32 | ||||||
2032-33 | ||||||
2033-34 | ||||||
2034-35 | ||||||
2035-36 | ||||||
2036-37 | ||||||
2037-38 | ||||||
2038-39 | ||||||
2039-40 | ||||||
2040-41 | ||||||
2041-42 | ||||||
2042-43 | ||||||
2043-44 | ||||||
2044-45 | ||||||
2045-46 | ||||||
2046-47 | ||||||
2047-48 | ||||||
2048-49 | ||||||
2049-50 | ||||||
2050-51 | ||||||
2051-52 | ||||||
2052-53 | ||||||
2053-54 | ||||||
2054-55 | ||||||
2055-56 | ||||||
2056-57 | ||||||
2057-58 | ||||||
2058-59 | ||||||
2059-60 | ||||||
2060-61 | ||||||
2061-62 | ||||||
2062-63 | ||||||
2063-64 | ||||||
2064-65 | ||||||
2065-66 | ||||||
2066-67 | ||||||
2067-68 | ||||||
2068-69 | ||||||
2069-70 | ||||||
2070-71 | ||||||
2071-72 | ||||||
2072-73 | ||||||
2073-74 | ||||||
2074-75 | ||||||
2075-76 | ||||||
2076-77 | ||||||
2077-78 | ||||||
2078-79 | ||||||
2079-80 | ||||||
Total | ||||||
For proposals with large/complex capital components, the Department of Finance may require amortization information to be disaggregated by asset class, or groups of assets that share depreciation characteristics. |
Existing Program Costing Information ($ millions) |
24-25 | 25-26 | 26-27 | 27-28 | 28-29 | 29-30 | Total | Future Years | Rem. Amort. | Ongoing |
---|---|---|---|---|---|---|---|---|---|---|
ACCRUAL PROFILE | ||||||||||
[Dept. Y] [- Operating] | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
[Dept. Y] [- Gs&Cs (Transfers)] | 0.0 | |||||||||
[Dept. Y] [- Capital] | 0.0 | |||||||||
[Dept. Y] [- Other] | 0.0 | |||||||||
TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
[Dept. Y] Operating % of Total Costs | ||||||||||
Total existing FTEs |
FTE Distribution | 24-25 | 25-26 | 26-27 | 27-28 | 28-29 | 29-30 | Ongoing |
---|---|---|---|---|---|---|---|
Existing FTEs | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
NCR | |||||||
BC | |||||||
AB | |||||||
SK | |||||||
MB | |||||||
ON | |||||||
QC | |||||||
NB | |||||||
NS | |||||||
PEI | |||||||
NL | |||||||
NT | |||||||
YT | |||||||
NU | |||||||
Incremental FTEs - Renewed | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
NCR | |||||||
BC | |||||||
AB | |||||||
SK | |||||||
MB | |||||||
ON | |||||||
QC | |||||||
NB | |||||||
NS | |||||||
PEI | |||||||
NL | |||||||
NT | |||||||
YT | |||||||
NU | |||||||
Incremental FTEs - New | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
NCR | |||||||
BC | |||||||
AB | |||||||
SK | |||||||
MB | |||||||
ON | |||||||
QC | |||||||
NB | |||||||
NS | |||||||
PEI | |||||||
NL | |||||||
NT | |||||||
YT | |||||||
NU | |||||||
TOTAL | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 | 0.0 |
FTEs in the National Captial Region (NCR) should not be double counted in Ontario or Quebec.
FTE distribution is indicative only. |
List of Department Names
Acronym | Department Name |
---|---|
ATSSC | Administrative Tribunals Support Service of Canada |
AAFC | Agriculture and Agri-Food Canada |
ACOA | Atlantic Canada Opportunities Agency |
APA | Atlantic Pilotage Authority Canada |
AECL | Atomic Energy of Canada Limited |
BOC | Bank of Canada |
BPA | Belledune Port Authority |
BWBA | Blue Water Bridge Authority |
BDC | Business Development Bank of Canada |
CBSA | Canada Border Services Agency |
CCA | Canada Council for the Arts |
CDIC | Canada Deposit Insurance Corporation |
CDEV | Canada Development Investment Corporation |
CED | Canada Economic Development for Quebec Regions |
CIRB | Canada Industrial Relations Board |
CIB | Canada Infrastructure Bank |
CLCL | Canada Lands Company Limited |
CMHC | Canada Mortgage and Housing Corporation |
CPC | Canada Post |
CRA | Canada Revenue Agency |
CSPS | Canada School of Public Service |
CSTM | Canada Science and Technology Museum |
CATSA | Canadian Air Transport Security Authority |
CBC | Canadian Broadcasting Corporation |
CCOHS | Canadian Centre for Occupational Health and Safety |
CCC | Canadian Commercial Corporation |
CDC | Canadian Dairy Commission |
CEAA | Canadian Environmental Assessment Agency |
CFIA | Canadian Food Inspection Agency |
CGC | Canadian Grain Commission |
PCH | Canadian Heritage |
CHRC | Canadian Human Rights Commission |
CHRT | Canadian Human Rights Tribunal |
CIHR | Canadian Institutes of Health Research |
CICS | Canadian Intergovernmental Conference Secretariat |
CITT | Canadian International Trade Tribunal |
CMHR | Canadian Museum for Human Rights |
CMH | Canadian Museum of History |
CMIP | Canadian Museum of Immigration at Pier 21 |
CMN | Canadian Museum of Nature |
CanNor | Canadian Northern Economic Development Agency |
CNSC | Canadian Nuclear Safety Commission |
POLAR | Canadian Polar Commission |
CRTC | Canadian Radio-television and Telecommunications Commission |
CSIS | Canadian Security Intelligence Service |
CSA | Canadian Space Agency |
CTA | Canadian Transportation Agency |
CWB | Canadian Wheat Board, The |
CRCC | Civilian Review and Complaints Commission for the RCMP |
CSEC | Communications Security Establishment Canada |
CB | Copyright Board Canada |
CSC | Correctional Service Canada |
CAS | Courts Administration Service |
CIRNA | Crown-Indigenous Relations and Northern Affairs Canada |
FIN | Department of Finance Canada |
ISC | Department of Indigenous Services Canada |
JUS | Department of Justice Canada |
DC | Destination Canada |
ESDC | Employment and Social Development Canada |
ECBC | Enterprise Cape Breton Corporation |
ECCC | Environment and Climate Change Canada |
EDC | Export Development Canada |
FCC | Farm Credit Canada |
FBCL | Federal Bridge Corporation |
FedDev | Federal Economic Development Agency for Southern Ontario |
FCAC | Financial Consumer Agency of Canada |
FINTRAC | Financial Transactions and Reports Analysis Centre of Canada |
DFO | Fisheries and Oceans Canada |
FFMC | Freshwater Fish Marketing Corporation |
GAC | Global Affairs Canada |
GLPA | Great Lakes Pilotage Authority Canada |
HXPA | Halifax Port Authority |
HMPA | Hamilton Port Authority |
HC | Hazardous Materials Information Review Commission |
HC | Health Canada |
HOC | House of Commons |
HICC | Housing, Infrastructure and Communities Canada |
IRB | Immigration and Refugee Board of Canada |
IRCC | Immigration, Refugees and Citizenship Canada |
IRSTRC | Indian Residential Schools Truth and Reconciliation Commission |
ISED | Innovation, Science and Economic Development Canada |
IDRC | International Development Research Centre |
IJC | International Joint Commission (Canadian Section) |
ICH | Invest in Canada Hub |
LPA | Laurentian Pilotage Authority Canada |
LAC | Library and Archives Canada |
LOP | Library of Parliament |
MAI | Marine Atlantic Inc. |
MGERC | Military Grievances External Review Committee |
MPCC | Military Police Complaints Commission of Canada |
MPA | Montréal Port Authority |
NOPA | Nanaimo Port Authority |
NAC | National Arts Centre Corporation |
NCC | National Capital Commission |
DND | National Defence |
NEB | National Energy Board |
NFB | National Film Board |
NGC | National Gallery of Canada |
NRC | National Research Council Canada |
NRCan | Natural Resources Canada |
NPA | Northern Pipeline Agency Canada |
OAG | Office of the Auditor General of Canada |
elections | Office of the Chief Electoral Officer |
FJA | Office of the Commissioner for Federal Judicial Affairs Canada |
OCL | Office of the Commissioner of Lobbying of Canada |
OCOL | Office of the Commissioner of Official Languages |
OCSEC | Office of the Communications Security Establishment Commissioner |
OCIEC | Office of the Conflict of Interest and Ethics Commissioner |
PBO | Office of the Parliamentary Budget Officer |
PSIC | Office of the Public Sector Integrity Commissioner of Canada |
OSGG | Office of the Secretary to the Governor General |
SEO | Office of the Senate Ethics Officer |
OSFI | Office of the Superintendent of Financial Institutions Canada |
OIPC | Offices of the Information and Privacy Commissioners of Canada |
OPMC | Old Port of Montreal Corporation Inc. |
OPA | Oshawa Port Authority |
P3C | PPP Canada Inc. |
PPA | Pacific Pilotage Authority Canada |
PC | Parks Canada |
PPS | Parliamentary Protective Service |
PBC | Parole Board of Canada |
PacifiCan | Pacific Economic Development Canada |
PMPRB | Patented Medicine Prices Review Board Canada |
POLAR | Polar Knowledge Canada |
PAPA | Port Alberni Port Authority |
PrairiesCan | Prairies Economic Development Canada |
PRPA | Prince Rupert Port Authority |
PCO | Privy Council Office |
PHAC | Public Health Agency of Canada |
PPSC | Public Prosecution Service of Canada |
PS | Public Safety Canada |
PSC | Public Service Commission of Canada |
PSLRB | Public Service Labour Relations Board |
PSST | Public Service Staffing Tribunal |
PSPC | Public Services and Procurement Canada |
QPA | Québec Port Authority |
ERC | RCMP External Review Committee |
RG | Receiver General |
SCC | Registrar of the Supreme Court of Canada |
RCT | Registry of the Competition Tribunal |
RPSDT | Registry of the Public Servants Disclosure Protection Tribunal |
RSCT | Registry of the Specific Claims Tribunal |
RTI | Ridley Terminals Inc. |
Mint | Royal Canadian Mint |
RCMP | Royal Canadian Mounted Police |
SPA | Saguenay Port Authority |
SJPORT | Saint John Port Authority |
NSERC | Science and Engineering Research Canada |
NSICOP | Secretariat of the National Security and Intelligence Committee |
SIRC | Security Intelligence Review Committee |
SEN | Senate |
SIPA | Sept-Îles Port Authority |
SSC | Shared Services Canada |
SSHRC | Social Sciences and Humanities Research Council of Canada |
SJPA | St. John's Port Authority |
SCA | Standards Council of Canada |
StatCan | Statistics Canada |
WAGE | Women and Gender Equality Canada |
TBS | Treasury Board of Canada Secretariat |
Telefilm | Telefilm Canada |
OCI | The Correctional Investigator Canada |
JCCB | The Jacques-Cartier and Champlain Bridges Inc. |
NBC | The National Battlefields Commission |
TBPA | Thunder Bay Port Authority |
TPA | Toronto Port Authority |
TC | Transport Canada |
TATC | Transportation Appeal Tribunal of Canada |
TSB | Transportation Safety Board of Canada |
TRPA | Trois-Rivières Port Authority |
VIA | VIA Rail Canada Inc. |
VFPA | Vancouver Fraser Port Authority |
VAC | Veterans Affairs Canada |
VRAB | Veterans Review and Appeal Board |
WPA | Windsor Port Authority |
WDBA | Windsor-Detroit Bridge Authority |
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